Performant Financial Corporation supports healthcare payers in identifying, preventing, and recovering waste and improper payments by leveraging advanced technology, analytics and data assets. The Company works with national and regional healthcare payers to provide eligibility-based, also known as coordination-of-benefits (COB) services, as well as claims-based services, which includes the audit and identification of improperly paid claims. It also provides advanced reporting capabilities, support services, customer care, and stakeholder training programs designed to mitigate future instances of improper payments. The Company offers these services in both government and commercial healthcare markets. It provides audit, eligibility, and recovery services to identify improper healthcare payments. The Company provides its services to government and private clients, such as private healthcare and Center for Medicare and Medicaid Services (CMS).